The Five-State Requirement of IRC Section 4945(f)(2)

Brooks Ronan ()
Additional contact information
Brooks Ronan: Federal Reserve Bank of Minneapolis, Research, 90 Hennepin Ave., Minneapolis, MN, 55401, USA

Nonprofit Policy Forum, 2020, vol. 11, issue 4, 07

Abstract: Consistently low rates of voter turnout in U.S. elections demand remedy. Antiquated legislation limits the ability of nonprofits to contribute to nonpartisan voter engagement. The article focuses on one piece of such legislation, section 4945(f)(2) of the Internal Revenue Code. First, the article outlines the legislative history of this provision and highlights the racist and classist basis of its passage. Through discussion of the ongoing harm caused by section 4945(f)(2), the article demonstrates the need for reform of this provision.

Keywords: tax policy; voter registration; philanthropy; voter turnout (search for similar items in EconPapers)
Date: 2020
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://doi.org/10.1515/npf-2020-0028 (text/html)
For access to full text, subscription to the journal or payment for the individual article is required.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bpj:nonpfo:v:11:y:2020:i:4:p:07:n:3

Ordering information: This journal article can be ordered from
https://www.degruyter.com/journal/key/npf/html

DOI: 10.1515/npf-2020-0028

Access Statistics for this article

Nonprofit Policy Forum is currently edited by Dennis Young

More articles in Nonprofit Policy Forum from De Gruyter
Bibliographic data for series maintained by Peter Golla ().